Well, I try to see if I can build it on win32 I get

Can't locate object method "new" via package "ExtUtils::ParseXS" at si
+te\lib\ExtUtils\xsubpp line 51.
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Which is weird, but turns out its same Makefile.PL issue as Re^3: Building Win32::GuiTest for perl 5.14 or higher

sub MY::xs_c {
return    '
.xs.cpp:
    $(PERLRUNINST) $(XSUBPP) $(XSPROTOARG) $(XSUBPPARGS) $*.xs >xstmp.
+c && $(MV) xstmp.c $*.cpp
';
}
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After that it builds

So there is your path gargle, skip cygwin :) or complain rt://Win32-OLE